Equivalent Units of Production

The following information concerns production in the Baking Department for December. All direct materials are placed in process at the beginning of production.

ACCOUNT Work in ProcessBaking Department							ACCOUNT NO.
Date		Item	Debit		Credit		Balance
							Debit		Credit
Dec.	1	Bal., 8,100 units, 1/3 completed					15,120
	31	Direct materials, 145,800 units	204,120				219,240
	31	Direct labor	56,610				275,850
	31	Factory overhead	31,842				307,692
	31	Goods finished, 147,600 units			297,360		10,332
	31	Bal., ? units, 2/5 completed					10,332

a. Determine the number of units in work in process inventory at December 31. fill in the blank 1 units

b. Determine the equivalent units of production for direct materials and conversion costs in December. If an amount is zero, enter in "0".

Baking Department Equivalent Units of Production for Direct Materials and Conversion Costs For December

	Whole Units	Equivalent Units Direct Materials	Equivalent Units Conversion
Inventory in process, December 1
Started and completed in December
Transferred to finished goods in December
Inventory in process, December 31
Total